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Factory Overheads
Stores and Spare parts consumed 332
Power and Fuel 660
Processing Charges 309
Repair: Plant and Machinery 164
Office Overheads
Personal Expenses 3930
Insurance 87
Repairs: Building and Others 154
Rates and Taxes 220
Directors Remuneration 326
Commision to Director 4
Travelling Expenses 872
Professional Expenses 359
Misc. Expenses 1124
Donations 70
Cost of Production 21514
Add: Opening Finished Goods 3272
Less: Closing Finished Goods 4153
Cost of Goods Sold 20633
Selling and Distribution Overheads 5945
Profit 9564
Sales 36142
1.) Raw Material Converion Period = {(Avg Material Inventory *360) / Raw Material Consu
2.) W.I.P Conversion period = {(Avg W.I.P Inventory *360) /Cost of Production}
3.) Finished Goods Conversion Period = {(Finished Goods Consumption *360) / Cost of
Goods Sold}
Opening Stock Of Finished Goods 3272
Add: Purchases 3024
Less: Closing stock of Finished Goods 4153
Finished Goods Consumption 2143
6.) Packing Material Conversion Period = {(Avg Packing Material Inventory*360) / Packing
Consumption}
Opening Stock Of Packing Material 408
Closing stock of Packing Material 378
Average stock of Packing Material 393
ction}
360) / Cost of
ory*360) / Packing Material
approx 4
Particulars (In INR Millions) COC Weight
Equity Capital 682000000 150 2.62
Reserves and Surplus 15603000000 150 59.85
Secured Loan 9782000000 5.95 37.53
26067000000 100
Ke= (D/P) + G
where,
Ke = Cost Of Equity
D= Dividend Per share (Current)=
P = Maket Price per share =870 Rs per share
66
TOTAL (3 years) 77.50%
(Aggregate)